Brown County, Ohio — for tax year 2025, farmland enrolled in Ohio's Current Agricultural Use Value (CAUV) program is assessed for property tax at an average of $1,772 per acre. The county auditor appraises those same enrolled parcels at a market value of $5,687 per acre — a gap of $3,915 per acre. Put another way, the CAUV value works out to 31.2% of the appraised market value for the same parcels. CAUV is an income-based tax assessment, not a market price, and it does not estimate what any specific parcel would sell for.
Brown County — CAUV vs. Market Value
Brown County CAUV tax metrics (tax year 2025)
- $1,772 / acreCAUV Value (2025)
- $5,687 / acreAuditor Market Value
- $3,915 / acreAssessed-Value Gap
- 31.2%CAUV as % of Market
- 231,837Enrolled Acres
- 5,213Enrolled Parcels
How Brown Compares to Ohio
Brown County CAUV versus the statewide average (tax year 2025)
| Measure | Brown County | Ohio Statewide |
|---|---|---|
| CAUV $/acre | $1,772 / acre | $2,032 / acre |
| Auditor market $/acre | $5,687 / acre | $6,723 / acre |
| CAUV as % of market | 31.2% | 30.2% |
For buyers, CAUV matters because qualifying agricultural land is taxed on this lower agricultural-use value rather than full market value, which lowers the annual carrying cost of holding farmland. The trade-off is recoupment: converting CAUV-enrolled land to a non-agricultural use can recover the tax savings from prior years. These are Ohio property-tax rules, not investment advice, and CAUV eligibility depends on how the land is actually used. Statewide, the average CAUV value is $2,032 per acre against an auditor market value of $6,723 per acre, a CAUV share of 30.2%. Brown County covers 231,837 CAUV acres across 5,213 parcels.
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- odt_cauvOhio Department of Taxation — CAUV values aggregated by county (Value by County workbook).Download source ↗